Noticed this a while ago and just thought about it again this morning after riding.

The Tow Point on the MC, 'Bu and CC towers all seem to be in differant locations. CC's (except for the newest 210 & 220) all are close to the center of the boat. 'Bu's seem to be just slightly farther back, and MC's are way back (almost over the ski tow pylon).

I'd like to hear the opinions on their placement or reasons why they do this?

As long as it is not too far forward that the boat seeks the tension (wanders a lot under strain), you have a lot of latitude. Best position is over the tracking fins or abaft of the tracking fins. If the boat does not have tracking fins, then it has to be far back to avoid the wandering.

I would say yes it does effect the length you ride at. I mounted the tower to my DD nautique and it just so happens that the tower tow point is over the ski pylon. On my friends X2, the tow point is way back on the boat. I would say it adds 5 feet to the length. I have not noticed a huge difference in the wake width over my boat though. Speed and all that is different per boat anyway.